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This guidance note provides an overview of the bespoke retail schemes. This note should be read in conjunction with the Retail schemes ― overview guidance note.

The following businesses may need to use a bespoke retail scheme:

1. •

   businesses that are VAT registered

2. •

   businesses that make retail sales

3. •

   businesses that cannot use the normal VAT accounting rules, and

4. •

   businesses with an annual taxable VAT exclusive retail turnover exceeding £130m

A bespoke retail scheme is a method implemented by retail businesses in order to identify output VAT due on retail sales. Bespoke retail schemes are usually based on a standard retail scheme that has been specially tailored to meet the specific business requirements. Due to the rapid advancement of information technology, electronic tills are now very sophisticated and can normally determine the correct